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Both the highly skilled migrant permit and the 30% ruling apply salary thresholds that must be met in order for a person to be eligible for these schemes. A highly skilled migrant older than 30 years often qualifies for the 30% ruling. However, the IND and the Tax Office (Belastingdienst) use different salary definitions. This sometimes causes confusion.
The IND applies a gross monthly wage excluding 8% holiday allowance, while the Tax Office will base its 30% ruling on a fiscal (annual) wage.
This article explores the differences in depth.